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TMI Blog2018 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... were heard together and disposed off by way of this consolidated order for convenience. 2. The grounds raised in ITA No. 137/Del/2015 are reproduced as under: 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that payment in respect of Transmission charges, wheeling charges, SLDC Charges, Open access Charges, Congestion Charges & Comfort Charges are not in the nature of technical services attracting provision of section 194J of the IT Act. 1961. 2. The appellant craves leave to add, alter or amend any of the grounds of appeal at the time of hearing. 2.1 The grounds raised in ITA No. 138/Del/2015 are reproduced as under: 1. Whether on the facts and in the circumstances of the case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. (ITA No. 137/Del/2015) is reproduced as under: "5.3 The reason given by AO and submission of the appellant are considered. The A.O. did not accept the applicability of the decision in the case of CIT Vs. Bharti Cellular Ltd on the ground that there was no generation of any product and there was no system maintained that require technical skill. The AO only Expressed opinion about applicability of Section 194J in the case of payments made By appellant under the head transmission charges, wheeling charges, SLDC charges and other charges the interpretation and opinion of the AO cannot be accepted in view of the various judicial decisions cited by the appellant. Particularly, the case of Jaipur Vidyut Vitaran Nigam Ltd. (Supra) is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture and, thus, dismissed as infructuous. 7. The ground No. 1 in both the appeal relates to applicability of section 194J of the Act on transmission charges, wheeling charges, SLDT charges, open access charges etc . 8. Before us, the Ld. Sr. DR relying on the order of the Assessing Officer submitted that said services are in the nature of technical services and therefore liable for deduction of tax at source. 9. On the other hand, Ld. counsel of the assessee submitted that Tribunal in ITA No. 1252/Del/2015 and ITA No. 1253/Del/2015 in the case of both the assessees respectively for assessment year 2010-11 has deleted demand on identical issues following the decision of the jurisdictional High Court in the case of CIT Vs. Delhi Transco Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The assessee went in appeal before the CIT A The CIT(A) took the view that the assessee was not liable to deduct TDS u/s 194J by holding as under: "5.3 The reason given by AO and submission of the appellant are considered. The AO did not accept the applicability of the decision in the case of CIT Vs. Bharti Cellular Ltd. on the ground that there was no generation of any product and there was no system maintained that require technical skill. This issue has been decided in appellant's own case for A Y 2009- 10 in ITA no 152/14-15 giving relief to the appellant. The judicial decisions are in favour of the appellant. Particularly, the case of Jaipur Vidyut Vitaran Nigam Ltd. (Supra) is directly applicable in this case where it is sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances with no order as to costs."
7, The SLP filed by the revenue against the said judgment stands dismissed by the Hon'ble Supreme Court vide its order dated 22.1.2016. I, respectfully following the decision of the Hon'ble Jurisdictional High Court in the case of Delhi Transco Ltd. (supra), sustain the order of the CIT(A) and dismiss the appeal filed by the revenue in both the cases."
11. In view of identical question involved in present appeals, respectfully, following the above decision of the Tribunal (supra), we dismiss the grounds of appeal raised by the Revenue.
12. In the result, both the appeals of the Revenue are dismissed.
The decision is pronounced in the open court on 31st Jan., 2018. X X X X Extracts X X X X X X X X Extracts X X X X
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